The OECD has published a global reference on the actions that each country is taking to support its taxpayers. These actions include measures to address cash flow concerns, difficulties in meeting reporting and payment deadlines and communication initiatives.

The intention of this document, which will be updated on a regular basis, is to assist administrations in the consideration and development of their domestic measures.

Measures for individual taxpayers generally focus on preventing hardship and reducing burdens given the restrictions in place in a number of countries. Measures for businesses, both legal entities and the self-employed, generally focus on helping to alleviate cash-flow problems to help avoid escalating problems such as the laying off workers, temporary inability to pay suppliers and, in the worst cases, closure or bankruptcy.

While some of the measures described in the document are within the general powers given to tax administrations, including powers which require special circumstances to be triggered, other measures may require legislative changes.

A database of the tax policy measures taken by governments around the world has also been compiled and can be downloaded from here.

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